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<h1>Appellate Tribunal overturns Modvat credit disallowance, SAIL appeal successful</h1> The Appellate Tribunal CEGAT, Calcutta allowed the appeal regarding Modvat credit disallowance by the Assistant Commissioner. The appeal by M/s. SAIL was ... Modvat - Duty paying document The Appellate Tribunal CEGAT, Calcutta allowed the appeal regarding Modvat credit disallowance by the Assistant Commissioner, as M/s. SAIL only issued customer's copies during the relevant period, supported by a certificate from M/s. SAIL. The appeal was allowed, and the impugned order was set aside.